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Taxes:
first mentioned in the command (Exd 30:11-16) that every Jew from twenty years and upward should pay an annual tax of "half a shekel for an offering to the Lord." This enactment was faithfully observed for many generations (2Ch 24:6; Mat 17:24).
Afterwards, when the people had kings to reign over them, they began, as Samuel had warned them (1Sa 8:10-18), to pay taxes for civil purposes (1Ki 4:7; 9:15; 12:4). Such taxes, in increased amount, were afterwards paid to the foreign princes that ruled over them.
In the New Testament the payment of taxes, imposed by lawful rulers, is enjoined as a duty (Rom 13:1-7; 1Pe 2:13,14). Mention is made of the tax (telos) on merchandise and travellers (Mat 17:25); the annual tax (phoros) on property (Luk 20:22; 23:2); the poll-tax (Mat 17:25; 22:17; Mar 12:14); and the temple-tax (Mat 17:24-27; Exd 30:13). (See TRIBUTE.)
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